Lisa Gaynor

Lisa Gaynor

Room: BSN 3322
Phone: (813) 974-6566
Fax: (813) 974-6528

Lisa Gaynor is an professor in the Lynn Pippenger School of Accountancy, whose primary teaching responsibilities are in the areas of auditing and financial accounting. She currently teaches intermediate financial accounting at the undergraduate level and the integrative (capstone) seminar in the master's program.

Her general research interests lie in auditing and financial reporting topics with a behavioral and decision making focus. More specifically, her research examines how individuals' (e.g., investors, auditors or audit committee members) judgments and behavior may be affected by rules and regulations related to independence, fraud, fair values and disclosures. She has been published in academic journals such as The Accounting Review, Accounting Organizations & Society, Auditing: A Journal of Practice and Theory, Accounting Horizons and Issues in Accounting Education. In addition, she was chosen as one of the editors in Auditing: A Journal of Practice & Theory as well as the academic co-editor of Current Issues in Auditing. In 2017, Gaynor was selected to serve on the editorial board of Contemporary Accounting Research, a premier accounting journal.

Gaynor earned a PhD from the University of Texas, Austin; an MBA from the University of Miami and a bachelor's degree from the University of Florida. A licensed CPA, Gaynor taught at Georgetown University and Florida State University prior to joining USF in 2006. Before entering academia, she served in roles such as controller, director of finance, auditor and tax accountant for both public and private industries.


  • ACG 6636 - Contemporary Issues in Auditing
  • ACG 7646 - Doctoral Seminar


  • Cohen, J., L.M. Gaynor, G. Krishnamoorthy and A. M. Wright. (2022), The Effects of Audit Committee Ties and Industry Expertise on Investor Judgments—Extending Source Credibility Theory. Accounting, Organizations and Society, online: 101352.
  • Cohen, J., L.M. Gaynor, N.R. Montague, and J. Wayne. (2022). The Effect of Audit Guidance on Auditors’ Evaluations of Fair Value Estimates. Auditing: A Journal of Practice & Theory, forthcoming.
  • Vera-Munoz, S., Gaynor, L.M., and Kinney, W.R. Jr. (2020). Can Customized Procedure Descriptions Communicate Information Credibility? Conflicting Nonfinancial Assurance Standards.” Auditing: A Journal of Practice & Theory, 39(4): 201-222.
  • Gaynor, L., A. Kelton, M. Mercer and T. Yohn. (2016). Understanding the Relation Between Financial Reporting Quality and Audit Quality. Auditing: A Journal of Practice & Theory, 35(4): 1-22.
  • Gaynor, Lisa., "Audit Committee Effectiveness – A Focus on Their Role and that of the External Auditor," presented at the AAA Auditing Section Midyear Conference, New Orleans, Louisiana, 2013.


  • Member, Doctoral Dissertation Committees, 2015-present
  • Member, DBA Search Committee, 2016
  • Member, University Publications Council, 2014-2016
  • Member, Muma College of Business MBA Strategic Planning Committee, 2014